GST Notifications Manual(Simplified)



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Types of Assessments under GST

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Legal Suvidha,Compliance Solution Providers Meaning of Assessment As per Section 2(11), Assessment means determination of tax liability under Goods and Service tax Act (GST) Act. Types of Assessment under GST: ·          Self-assessment ·          Provisional assessment ·          Summary assessment ·          Scrutiny Assessment ·          Best judgment assessment Ø   Assessment of Non-Filers of Return Ø   Assessment of Unregistered Persons Self Assessment Every person registered under the Act shall himself assess the tax payable by him for a tax period and after such assessment he shall file the return. Provisional Assessment As a taxpayer has to pay tax on self-assessment basis but he may request the proper officer for paying tax on pro...
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List of Services Exempted under GST

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The GST Council in its meeting on 19th May 2017 finalised the list of services exempted from the levy of Goods and Service Tax (GST). Most of the Service Tax Exemptions had been gathered and the list of Services Exempted under GST has been formed. The list of Exempt Services under GST basically is the combination of the the existing Services Tax Law Exemptions as per Mega Exemption 25/2012 and Negative list Services as per Section 66D of the Finance Act 1994.  Here is the list of some Exempted Services under GST: Services provided by the Goods and Services Tax Network (GSTN) to the Central Government or State Governments/Union Territories for implementation of Goods and Services Tax (GST) Services by Reserve Bank of India Services by way of renting of residential dwelling for use as residence Services by way of transportation of goods              (i) by road except the services of—           ...
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Casual Taxable Person And Non-Resident Taxable Person as per Final GST law

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(A) A casual taxable person is defined u/s 2(20) of the GST Act as follows:  'casual taxable person' means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business; Such person is not regularly engaged in carrying out the activity of supply of goods or services. He occasionally undertakes the transaction in a taxable territory where he has no fixed place of business. The definition provides that a person shall not have fixed place of business in a particular taxable territory. For example, a person may have a place of business in Punjab where his total turnover is Rs. 12 Lakhs. Therefore, he need not obtain registration. But he goes to Jaipur and sells certain garments to customers. Such person will be considered as a casual taxable person even if his turnover in R...
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